Introduction The Supreme Court of Canada (“SCC”) bifurcated 8-1 in Canada (Attorney General) v Collins Family Trust, 2022 SCC 26 (“Collins”) with Brown J writing for the majority and Côté J dissenting. The SCC majority allowed the Crown’s appeal from the British Columbia Court of Appeal (“BCCA”) concerning the tax planning and the Income Tax […]
In Cowper-Smith v Morgan, 2017 SCC 61 [Cowper-Smith], the Supreme Court of Canada (“the Court”) brings back painful memories of first-year Contracts and attempts to clarify the complex equitable doctrine of propriety estoppel despite several differing interpretations. Proprietary Estoppel Estoppel is an equitable doctrine which arises when one party acts on the reliance of the promise […]
The Supreme Court of Canada (“SCC”) has recently delivered two companion judgments, Canada (Attorney General) v Fairmont Hotels Inc., 2016 SCC 56 [Fairmont] and Jean Coutu Group (PJC) Inc. v Canada (Attorney General), 2016 SCC 55 [Jean Coutu], that substantially restrict the availability of the rectification remedy in Canada.